Transforming the Perceptions of the Public on Public Accountability: The Evolving Role and Functions of Auditor General’s (AGO) Reports (S/O: 12545)
This research addresses the role of public sector auditor and auditing over the years, by looking into the public sector audit activities and reporting within Malaysian context. The aim of this study is to account for the changes of the role of Auditor General Office (AGO) over the years i.e. 1999 t...
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| Main Authors: | , , , , |
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| Format: | Monograph |
| Language: | English |
| Published: |
UUM
2021
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/31715/1/12545.pdf https://repo.uum.edu.my/id/eprint/31715/ |
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| Summary: | This research addresses the role of public sector auditor and auditing over the years, by looking into the public sector audit activities and reporting within Malaysian context. The aim of this study is to account for the changes of the role of Auditor General Office (AGO) over the years i.e. 1999 to 2015 via changes in the Auditor General’s Report, giving way on how the perceptions on public accountability also evolved along the way. In this studies, AGO’s reports were analyzed and short survey were conducted, to account for changes in AGO’s Reports. The public expectations of the AGO Reports and their significance are captured representing the public concerns over accountability in general. Based on their input and opinions, comparison will be made of differences in their expectations with the actual levels of disclosures in the AGO’s Reports. The survey has advantages because of the possibility of extending the spectrum of ideas about the subject under research as well as for investigating relations, subjective perceptions and also the views of the participants (Jandosova et al, 2003). The key point however, is that public sector audit activities including its reporting need to be configured appropriately to enable public sector entities to fulfill their duty to be accountable and transparent to the public while achieving their objectives effectively and ethically |
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